Question ID: 1926
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.23.04
Status: Final
Date of submission: 13 Sep 2019
Question
In S.23.04.04.10, an insurer has two issues:
- The sum of C0750 till C0840 is not equal to C0850
- The group has entities with non-available capital (due to local rules). However this non-available capital does not fit in C0750 till C840.
We find that the sum of C0750 till C0840 should be equal to C0850 since this affects the SII ratio. Where can the insurer put the non-available capital not mentioned in C0750 till C0850?
EIOPA answer
You can report the non-available capital (due to local rules) that does not fit in the other columns in C0760 as due to the local rules it is considered as approved by supervisors.